Side by Side with People : Korea's Experience on Participatory Auditing

Kim, Seongjun

World Bank Group, Washington, DC

关键词: ABUSE;    ACCOUNTING;    ACTIVE PARTICIPATION;    ADJUDICATION;    ANTI-CORRUPTION;   

RP-ID  :  95079

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The Board of Audit and Inspection ofKorea (hereinafter referred to as BAI) has graduallyexpanded the dimensions of its cooperative relationship withthe citizenry since its establishment. The BAI has gonethrough the information and consultation stages and has nowreached the stage of partnership for decision-making withcitizens.1 The BAI takes advice on its audit direction andformally receives audit requests from the citizens. Inaddition it takes tips on fraud, waste, or mismanagement ofpublic funds along with civil petitions and complaints fromthe citizens. The BAI also makes all audit reports availableto the citizenry through its website. The fact that the BAIannually receives over ten thousand petitions or complaintsfrom the citizenry and the business community well reflectsthe significance of this cooperative relationship. The BAIalso receives about 200 audit requests per year from Korea scitizens. This paper addresses three key issues associatedwith the Supreme Audit Institution (SAI) s engagement withcitizens based on the BAI s varied cooperation experienceswith citizens: i) the values and benefits of SAI sengagement with citizens; ii) the potential risks; and iii)practical approaches to ensure the identified values andbenefits while controlling the risks.